HomeMy WebLinkAbout2004 11 22 Regular 502
COMMISSION AGENDA
ITEM 502
Consent
Information
Public Hearing
Regular X
November 22.2004
Meeting
MGR. /~ /Dept. f /J
REQUEST: City Manager is requesting that the Commission adopt Resolution Number 2004-
51 amending the Fiscal Year 2003-2004 Budget.
PURPOSE: This agenda item is needed for the Commission to approve changes to the Fiscal
Year 2003-2004 Budget related to the accrual of revenues and expenses, variations in estimated
to actual expenditures and revenues, and the hurricane recovery funding.
CONSIDERATIONS: The City Charter provides that the Commission may amend the city
budget by resolution.
Part of the normal course of operations at fiscal year end is the accrual of revenues and expenses.
The accruals are necessary for aligning revenues and expenses with the fiscal period in which
they occurred. It is also typical for some variances between actual and budgeted expenses and
revenues to require budget adjustment.
Resolution 2004-51 represents the cumulative budget amendments to the Fiscal Year 2003-2004
budget.
Approval of these changes will result in the following impact on budgeted and actual (unaudited)
fund balances (9/30/04):
Department
Original
Budgeted
Fund Balance
Final
Budgeted
Fund Balance
Unaudited
Estimated
Actual
Fund Balance
General Fund 4,171,684 4,032,136 5,057,125
*It is anticipated that this fund balance includes $297K unused budget that will be rolled over to FY 'OS
Other Governmental Funds:
Police Education Fund
Special Law Enforcement Trust Fund
*
90,194
10,050
102,091
1,220
102,503
247
Unaudited
Original Final Estimated
Budgeted Budgeted Actual
Department Fund Balance Fund Balance Fund Balance
Transportation Improvement Fund 14,976 338,891 475,060
Parks Donation Fund 11,806 12,295 21,173
+It is anticipated that this fund balance includes $9.1 K unused budget that will be rolled over to FY '05
+
Solidwaste/Recycling Fund 762,720 265,119 261,285
Emergency & Disaster Relief Fund 0 289,828 290,421
Arbor Fund 53,453 187,694 226,628
Road Improvements Fund 1,716 269,584 428,894
**It is anticipated that this fund balance includes $151 K unused budget that will be rolled over to FY '05
**
Transportation Impact Fee Fund 437,915 530,682 1,077,774
Public Facilities Impact Fee Fund 0 0 73,024
Police Impact Fee Fund 646 949 38,966
Parks Impact Fee Fund 57,100 46,050 213,351 H
Hit is anticipated that this fund balance includes $100K unused budget that will be rolled over to FY '05
Fire Impact Fee Fund
Medical Transport Services Fund
Public and Communications Service Tax
Electric Franchise Fee Fund
344,160
378,597
o
o
429,792
180,794
o
o
469,448
192,471
o
o
Streetlighting Fund 1,085 2,138 2,158
TLBD Debt Service Fund 107,605 106,903 106,582
TLBD Maintenance Fund 312,813 345,394 438,500
TLBD Improvement Fund 0 46,837 51,137
Oak Forest Debt Service Fund 16,665 1,664 38,169
Oak Forest Maintenance Fund 13,221 13,442 14,256
Oak Forest Capital Fund 0 83,553 105,663 #
# It is anticipated that this fund balance includes $35K unused budget that will be rolled over to FY '05
2003 Debt Service Fund
1997 Debt Service Fund
1999 Debt Service Fund
2000 IS Debt Service Fund
Central Winds GO Debt Service Fund
2004 Line of Credi,t Fund
1997 Construction Fund
1999 Construction Fund
Revolving Rehabilitation Fund
2000 Information Systems Project Fund
Central Winds Expansion Fund
Public Facilities Capital Project Fund
284,000
o
494,408
85
46,805
o
306,276
o
495,666
o
53,373
21,728
305,551
o
495,206
o
47,790
21,673
o
225,979
926,155
o
o
o
o
1,920,843
554,620
o
o
o
o
2,024,005
563,566
o
o
73,024
Enterprise Funds:
Water and Sewer - Operating 2,733,182
* Fund Balances include $1,863,144 of bond reserves
5,695,425
* 7,740,446
*
112204_ COMM _Regular _502 _FY04 _ Budget_Amendment
Unaudited
Original Final Estimated
Budgeted Budgeted Actual
Department Fund Balance Fund Balance Fund Balance
Water and Sewer - Renewal &
Replacement 335,137 347,665 331,011
Water and Sewer - Revenue Generation 160,354 157,438 157,438
Water and Sewer - 2000 Utility
Construction 9,407 1,591,656 2,703,449
Development Services Fund 733,637 532,766 873,093
Stormwater Fund 14,791 125,863 293,231
A new special revenue fund (Emergency and Disaster Relief Fund) has been established to
accumulate the revenues and expenditures associated with natural disasters such as the
hurricanes of 2004. In doing so, these costs will be more easily traceable for FEMA, loan and
audit purposes, while not distorting the General Fund's normal business operations.
RECOMMENDATIONS: It is recommended that the Commission approve Resolution 2004-
51.
ATTACHMENTS:
Resolution Number 2004-51
COMMISSION ACTION:
112204_ COMM _Regular _502 ]Y04 _ Budget_Amendment
RESOLUTION NUMBER 2004-51
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS FLORIDA, AMENDING THE FISCAL YEAR
2003-2004 BUDGET; PROVIDING FOR SEVERABILITY, REPEAL
OF PRIOR INCONSISTENT RESOLUTIONS, AND AN
EFFECTIVE DATE.
WHEREAS, Section 7.05 of the City Charter provides that the annual City
budget may be amended by Resolution duly adopted by the Commision; and
WHEREAS, the City Commission of the City of Winter Springs deems that this
Resolution is in the best interests of the public health, safety, and welfare of the citizens
of Winter Springs.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION
OF THE CITY OF WINTER SPRINGS, SEMINOLE COUNTY, FLORIDA, AS
FOLLOWS:
Section 1. Incorporation of Recitals. The foregoing recitals are deemed true and
correct and are hereby fully incorporated by this reference.
Section 2. That the Fiscal Year 2003-2004 City Budgets are amended as provided in
Appendix 'A' attached hereto.
Section 3. Repeal of Prior Inconsistent Resolutions. All prior resolutions or parts
of resolutions in conflict herewith are hereby repealed to the extent of the conflict.
Section 4. Severability. If any section, subsection, sentence, clause, phrase, word,
or portion of this Resolution is for any reason held invalid or unconstitutional by any
court of competent jurisdiction, such portion shall be deemed a separate, distinct and
independent provision and such holding shall not affect the validity of the remaining
portion hereto.
Section 5. Effective Date. This Resolution shall become effective immediately
upon adoption by the City Commission of the City of Winter Springs, Florida.
RESOLVED by the City Commission ofthe City of Winter Springs, Florida, in a
regular meeting assembled on the 22nd day of November, 2004.
JOHN F. BUSH, Mayor
112204_COMM_Regular_502_Attachment_l
ATTEST:
ANDREA LORENZO-LUACES, City Clerk
Approved as to legal form and sufficiency for
the City of Winter Springs only:
ANTHONY A. GARGANESE, City Attorney
112204_COMM_Regular_502_Attachment_l
Appendix 'A' of Resolution 2004-51
Budget Amendment Summary - Funds not included in this summary do not require a budget amendment
General Fund #001:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
Per CAFR
Less balance sheet adjustments
FY '04 Budgeted Appropriation from Fund Balance (Original)
($694,098.00)
PO FY '03 Rol/overs:
PO Rollover- Protective clothing (2117)
PO Rollover- Sunshine Pk Exp (7237)
PO Rollover- Sunshine Pk Exp (7231)
PO Rollover- Canine Dog (2115)
($9,116.00)
($100,451.00)
($20,000.00)
($5,000.00)
Commission Approved Budget Amendments:
10/13/03 (Reg #500) Comm Approved - County Occupational Licenses
County Occupational License Revenue
T/fer to Dev Services for OT (1300)
MUNIS Enhancements (1300)
10/13/03 (Regular #512) Comm Approved - Promo Video (1100)
10/27/2003 (Consent #200) - Increase loan to Police Impact
11/10/03 Comm Approved Budget Amendment
Timing of expenditure - FY '03 not FY '04 (7232) CDBG
Timing of expenditure - FY '03 not FY '04 (7233) Wincey
11/10/03 (Consent #202) Comm Approved - AlC Unit Chambers
1218/03 (Consent #204) Comm Approved - Ramp
Electronic access
1/1212004 (Consent #201) Comm Approved- City Clerk salary incr.
1/1212004 (Consent #205) Comm Approved - 17-92 Tax Payment
1/12/04 (Consent #203) Comm Approved - Moss Park Brick Wall
1/12104 (Info #308) Comm Approved - FEMA Grant
- related FEMA expenditure
1/26/04 (Reg #500) Comm Approved - Parkstone Wall
219/04 (Consent #203) Comm Approved - Fire Truck Expenditure
Line of Credit Proceeds
219/04 (Regular #503.1) Comm Approved - Stuffer (1360)
2123/04 (Consent #200) Comm Approved - Town Center Streetscape
3/22/04 (Consent #201) Comm Approved - Utility Billing Handhelds
4/12104 (Reg #503) - Comm Approved - July 4th Event (7240)
4/12/04 (Reg #509) - Comm Approved - Feasibility Study (Aquatics)
4/12104 (Consent #208) - Comm Approved - Maint to Police AC/Heating
4/26/04 (Regular #503) - Comm Approved- Police Laptops
5/24/04 (Consent #202) - Comm Approved - Senior Bus Service
6/28/04 (Consent #204) - Comm Approved - Pay Off IS Debt Service
6/14/04 (Reg #507) - Comm Approved - Arbor Permits Rev to Arbor Fund
7/12104 (Consent #202) - Comm Approved - July 4th Promo (7240)
7/12104 (Consent #203) - Comm Approved - CYO/ Athletic League (7211)
8/23/04 (Consent #205) - Comm Approved - Ordinance Codification
9/20/04 (Consent #201) - Comm Approved - Insurance Settlements
9/27/04 (Pub Hear #400) Transfer to Disaster Relief Fund - Hurricane Recovery
$2,600.00 I
($400.00)
($2,200.00)
($2,500.00)
($56,000.00)
$38,911.14
$200,000.00
($9,600.00)
($1,400.00)
($2,000.00)
($11,025.00)
($3,475.00)
($28,116.00)
$65,979.00 I
($65,979.00)
($2,470.00)
($300,000.00)1
$300,000.00
($9,815.00)
($20,000.00)
($20,000.00)
($23,000.00)
($5,000.00)
($8,300.00)
($300,000.00)
($12,500.00)
($82,263.00)
($30,000.00)
($20,500.00)
($14,000.00)
($3,280.24)
($50,000.00)
($254,487.00)
$4,865,782.00
$944,632.00
$5,810,414.00
($425,330.00)
$5,385,084.00
Revenue
Neutral
Revenue
Neutral
Revenue
Neutral
112204_COMM_Regular_502_Attachment 1
Appendix 'A' of Resolution 2004-51
General Fund (cant'd)
Budget Amendments Previously Authorized (5110/04 Regular #503):
Federal COPS Grant Revenue- Officers' Salaries
Medical Transport salaries double counted, set up as revenue to general fund
Transfer in from Parks Impact Fee Fund for loan repayment (line of credit proceeds)
CDBG #1 - Remaining FY '04 budget will be expended in FY '05
Transfer from Central Winds GO Debt Service Fund- FY '04 loan repayment
Transfer from Info Systems Capital Project Fund- residual equity transfer to close out fund
CDBG #2 Revenue- timing of revenue FY '04 not FY '03
Smoke Detectors- donation revenue
Smoke Detectors- expenditure (2250)
Federal COPS Grant Revenue- Overtime
Federal COPS Grant Expenditure- Overtime (2115)
Donation Revenue for Thermal Imaging Camera - Fire Operations
Thermal Imaging Camera Expenditure - Fire Operations (2240)
Reduce transfer from Road Improvement Fund - capital proj coordinator absent 1/2 year
Transfer from Water and Sewer for budget increase in Utility Billing (handhelds 3/22/04 Reg 201;
stuffer 2/9/04 Reg 503.1 )
Budgeted transfer to Police Impact Fee Fund no longer necessary due to line of credit
Budget Amendments To Be Authorized (11/22/04 Regular #502):
FOOT Reimb- revenue anticipated in FY '05 not FY '04
P&R-Programs (7240) - increase proj revenue Summer Youth Prog
P&R-Programs (7240) - increase proj expenditure Summer Youth Prog
P&R-Programs (7211) - increase proj revenue Sport Camps
P&R-Programs (7211) - increase proj expenditure Sport Camps
Police- Increase projected revenue - Bureau of Justice
Police- Increase projected expenditure - Bureau of Justice for bullet proof vests (2117)
Transfer from Water and Sewer for budget increase in Utility Billing (Clerk desks)
Fire Operations Revenue - Exhaust System Removal remaining grant to be received in FY '05
Fire Operations - Exhaust System remaining expenditure to occur in FY '05
Transfer from TLBD ($7806) and Oak Forest ($1240)- Property Insurance
Budgeted Fire Truck Lease Payment (not necessary; line of credit paid it off)
Payoff LOC for Fire Truck (Approved at 6/28/04 Commission meeting)
FY '04 Revised Budgeted Appropriation from Fund Balance
Revised Budgeted Fund Balance
$75,000.00
$14,600.00
$100,000.00
$77,273.86
$77,770.00
$1,823.00
$106,885.00
$600.00 I
($600.00)
$49,135.00 I
($49,135.00)
$15,000.00 I
($15,000.00)
($19,500.00)
$32,815.00
$96,000.00
($115,000.00)
$7,600.00 I
($7,600.00)
$31,246.00 I
($31,246.00)
$1,909.00 I
($1,909.00)
$2,500.00
($43,950.00)
$59,416.00
$9,046.00
$33,600.00
($301,742.00)
($1,352,948.24 )
Revenue
Neutral
Revenue
Neutral
Revenue
Neutral
Revenue
Neutral
Revenue
Neutral
Revenue
Neutral
($1,352,948.24 )
$4,032,135.76
112204_COMM_Regular_502_Attachment 1
Appendix 'A' of Resolution 2004-51
GENERAL FUND BUDGET AMENDMENT RECAP
FY 2003-2004
FY04 New FY04
Orlglna' Approved Requests FY03 Revenue Amended
Annual Interdepartmental Amendments to to Amend PO Neutral Annual
l1Mll ~ Transfers ADDroorlatlon ADDroDrlatlon Rollover ~ ~
General Fund Revenues S 16,034,434 S 16,034,434
County OccupaUonal LIcense Revenue 2,600 $ 2,600
Loan Proceeds- Fire Truck 300,000 $ 300,000
OonaYon for Smoke Detectors $ 600 $ 600
DonaUon- FEMA Grant 22,029 $ 22,029
COPS Grant- salaries 75,000 $ 75,000
COPS Grant- overllme 49,135 $ 49,135
DonaYon for Thennallmaglng Camera 15,000 $ 15,000
Medical Transport personnel double counted $ 14,600 $ 14,600
FOOT Relmb (Umlng Issue- FY '05 not FY '04) $ (115,000) $ (115,000)
Loan Repay lrom Parks Impact (actuals > budget) $ 100,000 $ 100,000
Loan Repay from CW GO Debt Service (actuals > budget) $ 77,770 $ 77,770
Residual Equity Tlfer (rom 2000 Info System $ 1,623 $ 1,623
TIming of COBG revenue FY '04 not FY '03 $ 106,665 $ 106,665
P&R- Summer Youth Program revenue (7240) $ 7,600 $ 7,600
P&R- Add'l Flag Football (7211) $ 4,000 $ 4,000
P&R. Sport Camps revenue (7211) $ 27,246 $ 27,246
Reduce #115 tller-<:approJ coonJ absent 112 l' (19,500) $ (19,500)
Increase nBD/Oak Farestlnsurance transfer 9,046 $ 9,046
Arbor Permit Revenue Slraam moving 10 Fund #110 (30,000) $ (30,000)
Bureau of Justice Assistance- bullet proof vests 1,909 $ 1,009
Increas8 W&S tiler for uunty Billing budgel 35,315 $ 35,315
General Fund Revenues $16,034,434 $ 294,629 285,009 $ 105,490 $16,720,492
City Commission 1100 $ 133,300 2,500 $ 135,600
Various Boards 1110 $ 15,000 $ 15,000
City Manager 1200 $ 226,600 600 3,260 $ 230,460
City Clerk 1210 $ 223,600 11,025 $ 234,625
General Gov'/. Legal Services 1220 $ 225,000 $ 50,010 $ 275,010
General GovY. General 1900 $ 218,696 $ (31,510) $ (34,055) $ 153,131
Finance 1300 $ 435,970 $ (5.500) $ 2,600 $ 433,070
Finance. UUlity Billing 1360 $ 502,450 $ 5,500 $ 29,815 $ 537,785
Gen Svc . Admin 1350 $ 71,000 $ (25,953) $ 45,047
Gen Svc - Human Res 1310 $ 67,975 $ 1,450 $ 69,425
Gen Svc - Purchasing 1330 $ 54,675 $ 54,675
Gen Svc - City Hall 1910 $ 159,800 13,000 $ 172,600
Gen Svc - Risk Management 1920 $ 295,000 5,403 50,000 $ 350,403
Gen Svc . Ubrary 1930 $ 1,000 $ 1,000
InfonnaUon Systems 1340 $ 629,779 82,263 $ 912,042
Camm Dev - Admin 1510 $ 198,950 $ 17,600 20,000 $ 236,550
Comm Dev - Planning 1515 $ 85,175 $ 2,000 $ 67,175
Comm Dav - Dev Review 1520 $ 87,375 $ (19,600) $ 67,775
Com Dev . Arbor 2510 $ 58,150 $ 58,150
Police. Chief 2110 $ 283,750 9,750 $ 293,500
Police - COPS Grant Offlcer 2111 $ 131,475 $ 131,475
Police - COPS Granl EquIp 2112 $ 16.500 $ 16,500
Pollee - CrlmlnallnvesUgaUons 2113 $ 460,325 $ (542) $ 479,783
Police - OperaYons Support 2114 $ 361,850 $ (38,916) $ 322,934
Police. OperaYons 2115 $ 2,412,300 $ (146,360) 5,000 49,135 $ 2,320,075
Police. Info Services 2116 $ 835,225 $ (47,886) $ 300,000 $ 1,087,339
Police - Tech Services 2117 S 352,700 $ 22,049 $ 8,300 9,116 1,909 $ 394,074
PolIce. Code Enf0rc8menl 2118 $ 183,150 $ 70,430 $ 233,580
Fire - AdmIn 2210 $ 227,375 $ 2,788 $ 230,163
Fire. EMS 2220 $ 79,000 $ 79,000
Fire. Prevention 2230 $ 72,400 $ 72,400
Fire - Operations 2240 $ 2,972,425 (2,588) $ 574,705 15,000 $ 3,559,542
FIre - Training 2250 $ 114,750 (200) 600 $ 115,150
Public Works - Admin 4410 $ 157,500 9,600 254,487 $ 421,787
Public Works - 434 Beaut 4411 $ 115,000 $ 115,000
Public Works. Roads & ROW 4412 $ 1,116,350 $ 26,400 $ 1,142,750
Public Works - Fleet 4413 $ 188,600 $ 188,600
Public Works - FacI/iUes 4414 $ 108,700 (21.200) $ 87,500
Public Works - Cap/tal Projects 4415 $ 94,450 (20,000) $ 44,450
Public Works - Englnearlng 1500 $ 70,950 5,000 $ 75,950
P&R - Admin 7200 $ 153,850 $ 153,850
P&R - AthleUcs 7210 $ 103,050 $ 16,182 $ 5,000 $ 124,232
P&R . AthleYcs League 7211 $ 88,000 $ (16,182) $ 14,000 $ 31.246 $ 95,064
P&R - Alhlellcs Partnerships 7212 $ 48,075 $ 46,075
P&R . Concessions 7220 $ 128,000 $ 100 $ 128,100
P&R - Parks & Grounds 7230 $ 926,294 $ (100) $ 28,116 $ 954,310
P&R . Programs 7240 $ 191,150 $ (1,072) $ 43,500 7,600 $ 241,178
P&R - SenIors 7250 $ 119,200 $ 1,072 $ 12,500 $ 132,772
P&R. FRDAP 1 7231 $ $ 20,000 $ 20,000
P&R . CDBG 1 7232 $ 118,185 (38,911) $ (77,274) $
P&R.LWCF 7233 $ 400,000 (200,000) $ 200,000
P&R. FRDAP 3 7235 $ 14,833 $ 610 $ 15,443
P&R - FRDAP 4 7238 $ 200,000 $ (610) $ 199,300
P&R - COBG 2 7237 $ 100,451 $ 100,451
P&R. FRDAP 5 7238 $ 200,000 $ 200,000
General Fund Expendllures $18,728,532 1,182,125 (77,274) 134,567 $ 105,490 $18,073,440
Budgeled Appropriation from Fund Balane8 (694,098) (887,496) $ 383,213 $ (134,567) $ $ (1,352,948)
112204_ COMM_Regular _502_Altachment_1
Appendix 'A' of Resolution 2004-51
SDecial Revenue Funds
Pollee Education Fund #102
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Add" fines and forfeiture (actuals>budget)
Protective Clothing
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
Special Law Enforcement Fund #103
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
8/23/04 (Consent 200) Laptop Software
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
Transportation Improvement Fund #104:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
PW/UtiJ Compound expenditure wlb FY '05 not FY '04
1/12/04 (Consent 209) Comm Approved - Northem Way repairs
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
Parks Donation Fund #105:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
PO Rollover- Sunshine Park
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
ccv StreetllQhtlnQ Fund #106:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Assessment revenue greater than budget
Interest revenue
Utility expense projections < budget
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
112204_COMM_ReguJar_502_Allachment_1
Appendix 'A' of Resolution 2004-51
Special Revenue Funds
Solid Waste Fund #107
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
9/27/04 (PH 400) Transfer to Disaster Relief Fund for Hurricane - Gated Communities
9/27/04 (PH 400) Transfer to Disaster Relief Fund for Hurricane Recovery
Recycling Bin Inventory Purchase
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
EmerQencv & Disaster Relief Fund #109
10/01/2003 Budgeted Fund Balance
FY '04 Budgeted Appropriation to (from) Fund Balance
9/27/04 (PH 400) Transfer from Solid Waste - Gated Communities
9/27/04 (PH 400) Transfer from Solid Waste - Hurricane Recovery
9/27/04 (PH 400) Transfer from General Fund - Hurricane Recovery
9/27/04 (PH 400) Transfer from W&S Operating - Hurricane Recovery
9/27/04 (PH 400) Transfer from Medical Transport - Hurricane Recovery
Loan Proceeds - Hurricane Recovery
Legal/ Financial Fees associated with Loan
Storm Related Expenditures - General
Storm Related Expenditures - Charley
Storm Related Expenditures - Frances
Storm Related Expenditures - Jeanne
Capital Outlay
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
Arbor Fund #110:
10/0112003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Tree Bank Revenues less than anticipated
Reg 507 (6/14/04) Arbor Licenses
Reg 507 (6/14/04) Arbor Permits Rev from General Fund
Donation from Cenlex (expenditure planned for FY '05)
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
Road Improvement Fund #115:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Capital Projects reprioritized according to available fund balance
Expected one-cent revenue less than anticipated
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
112204_COMM_Regular_502_Attachment_1
Appendix 'A' of Resolution 2004-51
Special Revenue Funds
Pollee Impact Fee Fund #150:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Loan proceeds - Police Headquarters expansion
Remove transfer from Gen Fund due to Line of Credit proceeds
Increase cap exp budget for Police Headquarters Expansion
Establish tlfer to debt selVice for line of credit principle and interest
Interest revenue revision
Adjust impact fee revenue to projections/actuals
Decrease expenditures to better align with impact fees
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
Parks Impact Fee Fund #155:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Increase loan repayment to General Fund due to loan proceeds
Loan proceeds - Wincey purchase borrowed from General Fund
Parker Improvements (project #70104)
Wincey purchase - property taxes
Establish tlfer to debt selVice for line of credit principle and interest
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
Fire/Public Safety Impact Fee Fund #160:
10/0112003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Increase budgeted impact fees to projected/actuals
PO Rollover (FY '03) - Gen Equip $6600, Data Proc $4600
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
Medical Transport Fund #170:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 BUdgeted Appropriation to (from) Fund Balance
4/26/04 (Consent 200) Comm Approv. - Chest Compression State Grant
4/26/04 (Consent 200) Comm Approv. - Chest Compression Expenditure
1/12104 (Consent 206) Comm Approv. - Rescue Truck
9/27/04 (Pub Hear #400) Transfer to Disaster Relief Fund - Hurricane Recovery
Billed SelVices (actuals>budget)
Additional fuel and oil budget
Bad debt expense -FY04
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
112204_COMM_Regular_502_Attachment_1
Appendix 'A' of Resolution 2004-51
Special Revenue Funds
Electric Franchise Fee Fund #174
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Interest Revenue (actuals>budget)
Franchise Fee Revenue in excess of budget
Transfer to General Fund increase due to greater revenue
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
TLBD Debt Service Fund #182
10/01/2003 BUdgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
GSG Admin Fees underbudgeted
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
Oak Forest Maintenance Fund #191:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Legal (maintenance assessment)
Administrative (mailings for maintenance assessment)
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
Oak Forest Debt Service Fund #192:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Reduce Assessment Collections Budget to Actual
Loan Proceeds
Principal and Interest payment on Bond
Interest savings on retired debt
GSG fees underbudgeted - capital contractual services
Legal associated with refinance
Additional principal payment for loan payoff
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
2000 Info Svstem Debt Service Fund #220:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Interest revenue increase (actuals)
Increased Transfer from General Fund (early debt retirement)
Increased Transfer from Water and Sewer Fund (early debt retirement)
Additional principal payment for loan payoff
Additional interest required for pay-off
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
$0.00
$250.00
$82,263.00
$82,263.00
($165,578.00)
($898.00)
($1,700.00)
$85.00
$1,615.00
($1,700.00)
$0.00
112204_COMM_Regular_502_Attachment_1
Appendix 'A' of Resolution 2004-51
Special Revenue Funds
2004 line of Credit Debt Service Fund #230:
10/01/2003 Budgeted Fund Balance
FY '04 Budgeted Appropriation to (from) Fund Balance
Tlfer from Gen Fund - Fire Truck
T/fer from Parks Impact - Wincey Property
T/fer from Police Impact - Police Expansion
Line of Credit - Principal payment
Line of Credit - Interest payment
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
1997 Construction Fund #304:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Decrease FY '04 expenditures - due to less than proj interesUbeg fund balance
Decrease interest revenue to match proVactuals
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
1999 Construction Fund #305:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Decrease Magnolia Park - construction to occur FY 05
Decrease Town Center Trail/Infrastructure - construction to occur FY 05
Decrease Village Walk - to be funded from other revenue source
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
RevolvinQ Rehab Fund #306:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Estimated reduction to interest revenue
Estimated cost to ready units for closing
Closings to occur in FYFY 'OS not FYFY '04
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
2000 Info Svstem Prolect Fund #307:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Transfer to General Fund - Residual equity
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
112204_COMM_Regular_502_Attachment_1
Appendix 'A' of Resolution 2004-51
Soecial Revenue Funds
TLBD Improvement Fund #308:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Decrease FY '04 expenditures - due to less than projected beg FY '04 fund balance
Decrease FY '04 expenditures - move to FY 'OS
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
Oak Forest Capital Fund #309:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Capital Note Proceeds
Transfer to Oak Forest Debt Service - pay-off note
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
Central Winds Expansion Fund #310:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Expenditure reduction needed to compensate for beg fund balance < projections
11/10/03 Comm Approved Budget Amendment
Timing of expenditure - FY '03 not FY '04
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
Public Facilities Capital Projects Fund #311:
10/01/2003 Budgeted Fund Balance
FY '04 Budgeted Appropriation to (from) Fund Balance
Transfer from Water and Sewer (3640) - PW/Utility Facility
Transfer from Water and Sewer (3600) - PW/Utility Facility
Transfer from 1997 Const Fund - PW/Utility & City Hall
City Hall Expansion - Construction in Progress
PW/Util Compound - Construction In Progress
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
9/30/2004 Revised Budgeted Fund Balance
No budnet amendment Is necessary for the followlnQ funds:
Transportation Impact Fee Fund
Public and Communication Services Tax Fund
TLBD Maintenance Fund
2003 Debt Service Fund
1997 Debt Service Fund
1999 Debt Service Fund
Central Winds General Obligation Debt Service Fund
112204_COMM_Regular_502_Attachment_1
Appendix 'A' of Resolution 2004-51
Enterprise Funds
These enterprise fund balances are exclusive of capital assets.
Water and Sewer Fund - Operatina #3600:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
(Due in part to reconciliation between CAFR and budget)
FY '04 Budgeted Appropriation to (from) Fund Balance
Contributions revenue (contributed capital from developers)
Contributed capital - Plants and Main
Revised interest revenue allocation/ budget < actuals
Increase transfer to R&R for Pearl Road expenditure
Increase transfer to R&R to comply with bond requirement
Bank charges/ Deposit interest expense budget < actuals
1/12/04 (Consent #208) Comm Approv - Consulting
6/28/04 (Consent #204) Comm Approv - Payoff IS Debt Service
9/27/04 (Pub Hear #400) Transfer to Disaster Relief Fund - Hurricane Recovery
4/12/04 (Consent #205) Tuskawilla Trails Phase" Sewer
Tractor purchase - FY '05 not FY '04
Transfer to General Fund (Utility billing budget increase)
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
($138,650.00)
$1,436,546.00
($1,436,546.00)
$45,000.00
($14,545.00)
($10,723.00)
($22,400.00 )
($30,000.00)
($82,263.00)
($375,000.00)
($55,689.00)
$29,000.00
($35,315.00)
($690,585.00)
$6,386,010.00
($690,585.00)
Revised Budgeted Fund Balance **
$5,695,425.00
** Fund balance includes $1,863,144 of bond reserves
Water and Sewer. Renewal and Replacement #3610:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Remove interest revenue allocation to #3610
Increase transfer to R&R to comply with 5% revenue requirement
Increase transfer to R&R for Pearl Road expenditure
4/12/04 (Consent 204) Comm Approv - Pearl Rd Sewer Relining
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
Revised Budgeted Fund Balance
Water and Sewer. Revenue Generation #3620:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Remove interest revenue allocation to #3620
FY'04 Revised Budgeted Appropriation to (from) Fund Balance
Revised Budgeted Fund Balance
$25,900.00
($2,400.00)
$10,723.00
$14,545.00
($14,545.00)
$34,223.00
$52,900.00
($1,900.00)
$51,000.00
$309,237.00
$4,205.00
$34,223.00
$347,665.00
$107,454.00
($1,016.00)
$51,000.00
$157,438.00
112204_COMM_Regular_502_Attachment_1
Appendix 'A' of Resolution 2004.51
Enterprise Funds
Water & Sewer - 2000 Utilitv Construction #3640:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
Increase interest revenue allocoation - fund balance higher than budgeted
PW/Utility Compound - Timing (FY '05)
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
Revised Budgeted Fund Balance
Development Services Fund #420:
10/01/2003 Budgeted Fund Balance
Beginning Fund Balance - difference from projected to actual
FY '04 Budgeted Appropriation to (from) Fund Balance
10/13/03 Comm Approved - County Occupational License
Transfer from General Fund for Overtime
Overtime increase (#2411)
10/13/03 Comm Approved - GSG Study
2/9/04 Comm Approved - KIVAlMUNIS
Furniture
5/10/04 Comm Approved - Consultant, misc.
Int'l code books - FY '05 not FY '04 due to lack of availability
Reduce budget revenues- building permits
Reduce budget revenues- plan review
FY '04 Revised Budgeted Appropriation to (from) Fund Balance
Revised Budgeted Fund Balance
No budaet amendment is necessary for the followina funds:
Stormwater Fund #130
($2,826,800.00)
$16,800.00
$1,450,000.00
($1,360,000.00)
$246,600.00
$400.00
($400.00)
($50,000.00)
($6,560.00)
($3,000.00)
($111,600.00)
$4,050.00
($130,000.00)
($80,000.00)
($130,510.00)
$2,836,207.00
$115,449.00
($1,360,000.00)
$1,591,656.00
$487,037.00
$176,239.00
($130,510.00)
$532,766.00
112204_COMM_Regular_502_Attachment_1
"': ~'
r,
RESOLUTION NUMBER 2004-51
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS FLORIDA, AMENDING THE FISCAL YEAR
2003-2004 BUDGET; PROVIDING FOR SEVERABILITY, REPEAL
OF PRIOR INCONSISTENT RESOLUTIONS, AND AN
EFFECTIVE DATE.
WHEREAS, Section 7.05 of the City Charter provides that the annual City
budget may be amended by Resolution duly adopted by the Cornmission; and
WHEREAS, the City Commission of the City of Winter Springs deems that this
Resolution is in the best interests of the public health, safety, and welfare of the citizens
of Winter Springs.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION
OF THE CITY OF WINTER SPRINGS, SEMINOLE COUNTY, FLORIDA, AS
FOLLOWS:
Section 1. Incorporation of Recitals. The foregoing recitals are deemed true and
correct and are hereby fully incorporated by this reference.
Section 2. That the Fiscal Year 2003-2004 City Budgets are amended as provided in
Appendix 'A' attached hereto.
Section 3. Repeal of Prior Inconsistent Resolutions. All prior resolutions or parts
of resolutions in conflict herewith are hereby repealed to the extent of the conflict.
Section 4. Severability. If any section, subsection, sentence, clause, phrase, word,
or portion of this Resolution is for any reason held invalid or unconstitutional by any
court of competent jurisdiction, such portion shall be deemed a separate, distinct and
independent provision and such holding shall not affect the validity of the remaining
portion hereto.
Section 5. Effective Date. This Resolution shall become effective immediately
upon adoption by the City Commission of the City of Winter Springs, Florida.
,
RESOL VED by the City Commission of the City of Winter Springs, Florida, in a
regular meeting assembled on the 22nd day of November, 20q1.: '
,
~, ' /1/~t-, j)'
, ~!;'~~t;, \,'
LORENZO-LUACES, City Clerk
ANTHONY A. GARGANESE, City Attorney
City of Winter Springs
Resolution Number 2004-51
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